X Company sells one product. The following are the accountant's price and cost estimates for next year:

Selling price			$16.22
Direct materials per unit			3.87
Direct labor per unit [all variable]			1.50
Variable overhead per unit			3.19
Variable selling and administration per unit			2.20
Total fixed overhead			$10,100
Total fixed selling and administration			11,300

Unit sales this year are expected to be 6,500; next year, they're expected to be 7,000.

The accountant is uncertain about her $1.50 direct labor cost per unit estimate. What must direct labor cost per unit be next year in order for X Company to breakeven (rounded to two decimal places)?